Ireland: Consultation on Global minimum tax
On March 31st, 2023, the Irish Ministry of Finance released a Feedback Statement (FBS) on the Pillar Two Model Rules implementation. The FBS includes draft legislation on key elements of […]
OECD public consultation on Pillar Two: How to increase tax certainty
The OECD held a virtual public consultation on the 16th of March on the compliance and tax certainty aspects of the Pillar Two global minimum tax. Representatives from interest groups, […]
OECD releases Administrative Guidance for the Pillar Two GloBE Rules
The OECD released the Administrative Guidance for the Pillar Two GloBE Rules on February 2nd, 2023. Governments will benefit from the technical and administrative guidance as they implement the model […]
OECD releases manual on the handling of multilateral MAPs and APAs
On February 1st, 2023, the OECD released a Manual on the handling of multilateral MAPs and APAs (MoMA). The MoMA is part of the “tax certainty program” of the Forum on […]
Dominican Republic prepares VAT on foreign digital service providers
Type: Draft Legislation The Dominican Republic, a Caribbean country, is considering putting a value-added tax on overseas digital or electronic service providers. It would join over 90 other nations that […]
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
On the 20th of January 2022, the OECD published new Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Some of the significant changes pertain to the guidance on the […]
